Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 09327189 Mr Steven Fitzpatrick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09327189 2024-01-31 09327189 2025-01-31 09327189 2024-02-01 2025-01-31 09327189 frs-core:CurrentFinancialInstruments 2025-01-31 09327189 frs-core:ComputerEquipment 2025-01-31 09327189 frs-core:ComputerEquipment 2024-02-01 2025-01-31 09327189 frs-core:ComputerEquipment 2024-01-31 09327189 frs-core:FurnitureFittings 2025-01-31 09327189 frs-core:FurnitureFittings 2024-02-01 2025-01-31 09327189 frs-core:FurnitureFittings 2024-01-31 09327189 frs-core:MotorVehicles 2025-01-31 09327189 frs-core:MotorVehicles 2024-02-01 2025-01-31 09327189 frs-core:MotorVehicles 2024-01-31 09327189 frs-core:PlantMachinery 2025-01-31 09327189 frs-core:PlantMachinery 2024-02-01 2025-01-31 09327189 frs-core:PlantMachinery 2024-01-31 09327189 frs-core:ShareCapital 2025-01-31 09327189 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09327189 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09327189 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09327189 frs-bus:SmallEntities 2024-02-01 2025-01-31 09327189 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09327189 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09327189 frs-core:DeferredTaxation 2024-02-01 2025-01-31 09327189 frs-core:DeferredTaxation 2024-01-31 09327189 frs-core:DeferredTaxation 2025-01-31 09327189 frs-bus:Director1 2024-02-01 2025-01-31 09327189 frs-bus:Director1 2024-01-31 09327189 frs-bus:Director1 2025-01-31 09327189 frs-countries:EnglandWales 2024-02-01 2025-01-31 09327189 2023-01-31 09327189 2024-01-31 09327189 2023-02-01 2024-01-31 09327189 frs-core:CurrentFinancialInstruments 2024-01-31 09327189 frs-core:ShareCapital 2024-01-31 09327189 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 09327189
Backstage Rigging Ltd
Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09327189
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 117,431 82,238
117,431 82,238
CURRENT ASSETS
Debtors 5 141,307 133,525
Cash at bank and in hand 25,790 101,151
167,097 234,676
Creditors: Amounts Falling Due Within One Year 6 (39,517 ) (70,480 )
NET CURRENT ASSETS (LIABILITIES) 127,580 164,196
TOTAL ASSETS LESS CURRENT LIABILITIES 245,011 246,434
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,857 ) (15,625 )
NET ASSETS 229,154 230,809
CAPITAL AND RESERVES
Called up share capital 8 102 102
Profit and Loss Account 229,052 230,707
SHAREHOLDERS' FUNDS 229,154 230,809
Page 1
Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Steven Fitzpatrick
Director
10/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Backstage Rigging Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09327189 . The registered office is Wellington House, 273-275 High Street, London Colney, Hertfordshire, AL2 1HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 121,883 84,508 8,822 7,917 223,130
Additions - 66,440 - 496 66,936
As at 31 January 2025 121,883 150,948 8,822 8,413 290,066
Depreciation
As at 1 February 2024 61,560 67,273 6,106 5,953 140,892
Provided during the period 9,049 20,919 408 1,367 31,743
As at 31 January 2025 70,609 88,192 6,514 7,320 172,635
Net Book Value
As at 31 January 2025 51,274 62,756 2,308 1,093 117,431
As at 1 February 2024 60,323 17,235 2,716 1,964 82,238
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 26,307 18,525
Other Debtor- Inter company 115,000 115,000
141,307 133,525
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 120 72
Corporation tax 29,497 43,045
VAT 10,303 29,760
Social Secrutity and other tax (596 ) (3,146 )
Accruals and deferred income (1 ) 318
Director's loan account 194 431
39,517 70,480
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2024 15,625 15,625
Deferred taxation 232 232
Balance at 31 January 2025 15,857 15,857
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102 102
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Steven Fitzpatrick (431 ) 162,120 (161,982 ) - (293 )
10. Related Party Transactions
At the balance sheet date, the total amount due to Backstage Rigging Ltd from related party advances was
£115,000 (2024-£115,000).
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